The assembly department of Oriole Furniture Company has the following production and manufacturing cost data f January 2022, the first month of operation: 1. Production: 18,200 units finished and transferred out; 6,300 units started that are 100% complete for materials and 60% complete for conversion costs. 2. Manufacturing costs: materials $68,600; labour $41,270; overhead $48,848. Calculate the unit costs. (Round unit costs to 2 decimal places, e.g. 15.25.) Direct materials $ Conversion $ Total $ Unit cost Prepare a cost reconciliation schedule. Cost Reconciliation Schedule Costs accounted for: Completed and transferred out $ Work in process inventory, Jan. 31: Direct materials Conversion cost SUPPO Total cost accounted for $